Tax Audit Required or Not?

If Ur business turnover/sales exceeds Rs. 1 crore...then tax audit will be done mandatorily..

If u own any business/profession and covered under section 44AD, 44ADA, 44AE, 44AF, 44BB, 44BBB...and the income arises from these sections mentioned above is lower than the deemed profits...then tax audit will be done.

If You are filed u/s 44AA then Tax Audit Required...
If You are filed u/s 44ad thenn no need Tax Audit as per above query

limit of conducting audit is 1 crore for business according to section 44ab